The implementation process of a new accounting standard: The case of IFRS 15

The article focusses on the implementation process of a new accounting standard in the light of convention theory. With interviews with 18 groups, we highlight the importance of three complementary processes in the construction of local accounting practices resulting from the deployment of IFRS 15: a process of interpretation of the standard, a process of imitation by which actors converge towards common practices with logics of place and their operational practices and a process of reinforcement to industrialize the new rules. This research also shows that the accounting practices are highly dependent on the implementation costs due to new accounting standards.